Payroll and Benefits Guide Guinea
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
4.00%
|
Medical expenses & disability |
| 4.00% | Old‑age pensions & death benefits |
|
6.00%
|
Family allowances
|
|
4.00%
|
Industrial/work injury insurance
|
|
1.5%
|
Professional training (National Office)
|
| 19.5% |
Total Employer Cost |
| Employee Payroll Contributions | |
|
2.5%
|
Medical expenses & disability |
| 2.5% | Old‑age pensions & death benefits |
|
0%
|
Family allowances
|
|
0%
|
Industrial/work injury insurance
|
| 0% |
Professional training (National Office)
|
| 5.00% |
Total Employee Cost |
Income Tax
Guinea applies a progressive income tax system with the following annual brackets:
-
0% – up to GNF 100,000
-
10% – GNF 100,001–1,000,000
-
15% – GNF 1,000,001–1,500,000
-
20% – GNF 1,500,001–3,000,000
-
25% – GNF 3,000,001–6,000,000
-
30% – GNF 6,000,001–10,000,000
-
35% – GNF 10,000,001–20,000,000
-
40% – above GNF 20,000,000
Employer taxes
Working Hours
Standard workweek is 40 hours over five days, with variations in certain sectors such as public transport, guards, and taxi drivers allowed up to 48–55 hours per week.
Overtime
-
Maximum Ordinary Hours (Labour Code §221): The legal standard work limit is 8 hours per day and 40 hours per week. Any work performed beyond these hours is considered overtime (heures supplémentaires).
-
Note: The standard work week can be up to 48 hours depending on the sector and specific work time equivalence regulations.
-
-
Daily Overtime Cap: Overtime work generally cannot exceed 10 hours per day in total (40 hours/week standard).
-
Annual Overtime Cap: Overtime is strictly limited to 100 hours per calendar year, unless special authorization is granted by the Labour Inspectorate.
-
Consent: Employees have the right to refuse overtime work beyond a certain number of hours, unless specified by their role or in cases of national emergency.
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s regular hourly wage. The specific rates are highly tiered, with varying rates cited across formal documents.
The most common and legally sound tiered structure for standard overtime is:
| Day/Condition | Hours Worked (Beyond 40/week) | Minimum Premium Rate (Supplement) | Total Pay Rate | Notes |
| Normal Overtime (Tier 1) | First 4 hours of weekly overtime (Hours 41–44) | +30% of the regular hourly wage. | 130% | |
| Normal Overtime (Tier 2) | Subsequent hours of weekly overtime (Hours 45+) | +60% of the regular hourly wage. | 160% | |
| Night Work Overtime (6:00 PM to 6:00 AM) | Overtime worked during night hours. | +50% of the regular hourly wage. | 150% | This premium is cumulative with the standard overtime rates. |
| Weekly Rest Day (Sunday) | All hours worked. | +100% of the regular hourly wage. | 200% | The minimum compensation is double the regular hourly rate. |
| Public Holiday Work | All hours worked. | +100% of the regular hourly wage. | 200% | The minimum compensation is double the regular hourly rate. |
Calculation Example (Night Overtime):
If a regular overtime hour (Tier 1) falls at night, the compensation would be the 130% rate plus the 50% night premium (a minimum of 180% total pay rate).
Payroll
The payroll cycle in Guinea is generally a monthly cycle.
13th Salary
13th-month salary is not mandatory but may be granted per collective agreement or employer discretion.
Leave
Annual Leave (vacation)
Employees accumulate 2.5 days of paid leave per month, equaling 30 working days annually after one year of service.
PTO Carryover
In Guinea, statutory annual leave does not automatically expire at year-end. The law does not clearly grant unlimited carryover, but accrued statutory leave cannot be forfeited by policy. Unused leave must be taken later or paid out on termination; a blanket “use-it-or-lose-it” rule is not supported.
Public Holidays
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 March 2026 | Monday | Laylat al-Qadr Holiday | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 25 May 2026 | Monday | Africa Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | Standard holiday |
| 28 May 2026 | Thursday | Eid al-Adha Holiday | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 26 August 2026 | Wednesday | The Prophet’s Birthday Holiday | Standard holiday |
| 2 October 2026 | Friday | Independence Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
Employees are eligible for up to 26 weeks (6 months) of paid sick leave, with a valid medical certificate required. Terms may be extended under longer service or specific conditions.
Maternity Leave
Female employees are entitled to 14 weeks of paid maternity leave (6 weeks before and 8 weeks after birth). This can extend to 16 or 18 weeks in cases of multiple births or complications. Benefits are funded jointly by employer and social security.
Paternity Leave
No statutory entitlement for paternity leave in Guinea. Any leave provided is discretionary and varies by employer or collective agreement.
Bereavement Leave
There is no specific legal entitlement for bereavement leave. Employers typically address this on a discretionary or policy basis.
Employer taxes
Termination
Termination Process
Grounds for Termination
Employment in Guinea may end through resignation, mutual agreement, dismissal with cause (e.g., serious misconduct such as theft, gross negligence, or repeated insubordination), or dismissal without cause due to economic or operational reasons. Fixed‑term contracts expire automatically unless early termination is justified by mutual consent, serious misconduct, or force majeure.
Pre-termination Procedure
Prior to dismissal (unless for serious misconduct), the employer must send a written notice—typically by registered letter—inviting the employee to a meeting with at least 5 days’ notice, clearly stating the reasons for the proposed dismissal. A minimum of 2 days must pass after this meeting before delivering the formal termination letter.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at least once a month for monthly workers. For workers paid for a fortnight or less, wages must be paid twice a month, with the interval between payments not exceeding 15 days. | The law requires that wages and settling of obligations must be made when employment ends, including severance in applicable cases. | Wages must be paid in legal tender, regularly and at agreed intervals. |
Notice Period
For regular termination (excluding cases of serious misconduct), the law specifies notice periods based on length of service:
-
Less than 1 year: 1 week
-
1–5 years: 1 month
-
More than 5 years: 2 months
Severance Pay
Employees terminated for reasons other than serious misconduct are entitled to severance, calculated based on their length of service and average earnings:
-
Up to 5 years: 20% of average monthly salary per year of service
-
6–10 years: 25% per year
-
Over 11 years: 30% per year
The calculation uses the average monthly wage over the preceding 12 months.
Probation Period
Guinea’s labor law mandates probationary periods for new hires:
-
Workers: Up to 1 month
-
Supervisors/Technicians: Up to 2 months
-
Managers/Executives: Up to 3 months
These periods must be clearly stated in the contract and can generally be renewed once, provided the total duration remains within the legal limit. Contract termination during probation requires only a short notice, as specified in the agreement.
Immigration
Foreign nationals must obtain both a work permit and a long-stay visa before starting employment. The employer sponsors the process, beginning with pre-approval from AGUIPE to justify the foreign hire, followed by a work permit application including the contract, passport, photos, medical and criminal records. Once approved, the employee applies for a 1-year renewable long-stay visa (often via e-Visa) at a Guinean embassy, providing health/travel insurance and Yellow Fever vaccination proof. On arrival, a residence card is required for legal stay. Work permits are tied to a single employer, and changing jobs requires reapplication. Employers are responsible for compliance, fee payment, and notifying authorities of changes.
Minimum Wage
The national minimum wage is GNF 550,000 per month (approximate)
MINIMUM WAGE (PER MONTH)
VAT
Guinea applies a flat VAT system, with a standard rate of 18% applicable to the majority of goods and services that are not otherwise exempt or subject to special treatment. There are no alternative local rates—such as reduced or super-reduced bands—for general consumption. However, exports and international transport services are zero-rated, meaning they carry a 0% VAT rate.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 March 2026 | Monday | Laylat al-Qadr Holiday | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 25 May 2026 | Monday | Africa Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | Standard holiday |
| 28 May 2026 | Thursday | Eid al-Adha Holiday | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 26 August 2026 | Wednesday | The Prophet’s Birthday Holiday | Standard holiday |
| 2 October 2026 | Friday | Independence Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers